Please include the cell references and commands that I can use within Excel. That is the part I want to master for this problem.

Part 1 -- identify relevant costs. Place a "Y" next to any of the following costs that are relevant to the decision. Place an " N " next to any of the following costs not relevant to the decision. Part 2 -- cost analysis Of the relevant costs identified above, complete the cost analysis below of making or buying the shifter